8-K/A 1 d8ka.txt FORM 8-K/A SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K/A CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) December 1, 2000 MEDCARE TECHNOLOGIES, INC. (Exact name of registrant as specified in its charter) DELAWARE 0-28790 87-0429962B (State or other (Commission (IRS Employer jurisdiction of File Number) Identification incorporation) Number) 1515 West 22nd Street, Oak Brook, Illinois 60523 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (630) 472-5300 Item 4 - Changes in Registrant's Certifying Accountants ------------------------------------------------------- On November 10, 2000, Arthur Andersen LLP resigned as the independent public accountants of Medcare Technologies, Inc., (the "Company"). Arthur Andersen LLP resigned after the audit for the fiscal year ending December 31, 1999. Arthur Andersen LLP issued an unqualified audit opinion on the 1999 year-end financial statements. The 1998 year-end financial statements were audited by Clancy and Co., P.L.L.C. who issued an unqualified audit opinion. During the most recent fiscal year and the interim period through November 10, 2000, the Company and Arthur Andersen LLP have not had any disagreements on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. The Company has engaged Clancy and Co., PLLC as its new independent public accountants effective as of the date of the dismissal of its former accountants. During the Company's most recent fiscal year prior to the engagement, there have been no consultations with the newly engaged accountants with regard to either the application of accounting principle as to any specific transaction, the type of audit opinion that would be rendered on the Company's financial statements or any matter of disagreement with the former accountants. Item 7 - Financial Statements and Exhibits ------------------------------------------ C. Exhibits: 16 Former Accountants Letter Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned herunto duly authorized. Medcare Technologies, Inc. (Registrant) By: /s/ Ray Krauss ---------------- Ray Krauss CEO and President Date: December 1, 2000 Exhibit Index Exhibit Number Description -------------- ----------- 16 Former Accountants Letter